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Decision Usefulness of Cash and Accrual Information: Public Sector Managers' Perceptions

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dc.contributor.authorAdriani, Yeni
dc.contributor.authorKober, Ralph
dc.contributor.authorNg, Juliana
dc.date.accessioned2015-12-08T22:22:33Z
dc.date.issued2010
dc.date.updated2015-12-08T08:45:34Z
dc.description.abstractThis study examines the usefulness of accrual accounting information for internal decision-making contexts in the Western Australian public sector. Based on questionnaire responses of public sector managers, it was found that accrual accounting is perceived to be more useful than cash accounting in 16 of the 19 decision situations. These results suggest that the perceived usefulness of the accrual accounting system has improved with the passage of time. It may well be that perceptions of the usefulness of information derived from an accounting system will change over time as users gain familiarity and experience with a system.
dc.identifier.issn1035-6908
dc.identifier.urihttp://hdl.handle.net/1885/32616
dc.publisherAustralian Society of CPAs
dc.sourceAustralian Accounting Review
dc.titleDecision Usefulness of Cash and Accrual Information: Public Sector Managers' Perceptions
dc.typeJournal article
local.bibliographicCitation.issue2
local.bibliographicCitation.lastpage153
local.bibliographicCitation.startpage144
local.contributor.affiliationAdriani, Yeni, University of Western Australia
local.contributor.affiliationKober, Ralph, Monash University
local.contributor.affiliationNg, Juliana, College of Business and Economics, ANU
local.contributor.authoruidNg, Juliana, u4118776
local.description.embargo2037-12-31
local.description.notesImported from ARIES
local.identifier.absfor150105 - Management Accounting
local.identifier.ariespublicationu9900263xPUB93
local.identifier.citationvolume20
local.identifier.doi10.1111/j.1835-2561.2010.00087.x
local.identifier.scopusID2-s2.0-78650498559
local.identifier.thomsonID000278643400006
local.type.statusPublished Version

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